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Showing 491–500 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
…carried out under a contract for the sale of a building to be renovated provided for in Article L. 262-1 du code de la construction et de l'habitation, the amount of expenditure giving entitlement to…
I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…
…eir housing or which provide, on a principal basis, the free care referred to in 1° of 4 of article 261 to people in difficulty. These payments are subject to a limit of €562 from the 2022 income tax…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
…d Île-de-France Other regions 1 25,068 19,074 2 36,792 27,896 3 44,188 33 547 4 51,597 39 192 5 59,026 44,860 Per additional person + 7 422 + 5,651By way of derogation, where the household income for…
…re of the cost price are communicated to the purchaser when the contract provided for in Article L. 261-15 of the French Construction and Housing Code. The final amount of these fees and commissions i…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
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